- Home
- Search Search, (2 of 2)
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
Apr 1, 26, 11:41 AM
year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
gains from housing projects in certain cases. 80HHBA. (1) Where the gross total income...—Deduction in respect of certain incomes", no part of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHBA Year: 2025 -
Jan 6, 26, 12:54 PM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 122 Year: 2025 -
Jan 6, 26, 12:54 PM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 123 Year: 2025 -
Apr 1, 26, 11:40 AM
(a) not more than 8.5% of the total income of the tax year computed before making...has been disclosed in the return of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
. (1) Where a person has already been assessed for the total income of any tax year...of income furnished by him for any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098343 2025-11-25 373 Filing of appeal by income-tax authority....Content Filing of appeal by...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
Notwithstanding anything contained in this Act, where consequent to a search under...than under sub-section (2A) of that...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 79A Year: 2025 -
Apr 1, 26, 11:41 AM
Content Set off of losses under any other head of income....of this Chapter, for any tax year, if...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
relating to the computation of income chargeable under the head "Interest on securities...", "Income from house property",...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44 Year: 2025 -
Mar 27, 26, 11:51 AM
issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...Sub. for "fifteen" by Act No. 7...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194G Year: 2025 -
Jan 6, 26, 1:01 PM
person (hereafter in this section referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277A Year: 2025 -
Jan 6, 26, 12:54 PM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2025 -
Jan 6, 26, 12:48 PM
, on receipt of an application for registration of a trust or institution made under...sub-clause (i) of clause (a) and compliance of the requirements...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 12AA Year: 2025 -
Apr 1, 26, 11:45 AM
payable under section 195(1)(i), on an assessee if the income determined in his...tax payable...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
shall be deemed to be the profits and gains of such business chargeable to tax under...computed under sub-section (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AF Year: 2025 -
Jan 6, 26, 12:51 PM
chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54ED Year: 2025 -
Apr 1, 26, 11:41 AM
,— (a) one or more banking company with— (i) any other banking institution under...a scheme sanctioned and brought into force by the Central Government...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
in due time the return of income, which is required to be furnished under section...263(1) for any tax year, if— (a) a...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
income of an assessee, being a co-operative society, includes any income referred..., 2013 (18 of 2013), or a corporation established by or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
date specified in sub-section (1) of section 211, any instalment of the advance tax...the advance tax payable by him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 218 Year: 2025 -
Jan 6, 26, 12:59 PM
refund,— Item number Spacer Provision text (a) in any case where the total income...of the assessee does not consist solely of income from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 243 Year: 2025 -
Apr 1, 26, 11:45 AM
to the aggregate amount of false or omitted entry, where during any proceeding under...this Act, it is found that in the books of account...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
as required under a notice under section 294(1)(a), is not furnished within the...on undisclosed income determined...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
requires a notice or other document to be issued by any income-tax authority, such...by any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282A Year: 2025 -
Jan 6, 26, 1:01 PM
or for the assessment or reassessment of any income which has escaped assessment...or for imposition of penalty under section 271AAD where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281B Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) of section 115WD and has not made a return under sub-section (3)...with all the terms of a notice issued under sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WF Year: 2025 -
Apr 1, 26, 11:42 AM
shall be the aggregate of income-tax computed at the rate specified in the column...Income Rates of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
fluctuation. 42. (1) Irrespective of anything contained in any other provision of this Act..., where at the time of making payment during the tax...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098179 2025-11-25 209 Tax on income from bonds or Global Depository Receipts...Income Rate of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
income-tax on the total income of an assessee with which he is chargeable for any...tax year,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
(c) fails to furnish its return of income under section 349; or (d) carrying...year, its regular income for such...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
of which is chargeable under the head “Income from house property” (original asset...as income of the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
affect the charge of tax on such income under section 4(1). (4) The payment of tax...to discharge...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 12, 26, 6:32 AM
The following income shall be chargeable to income-tax under the head "Salaries"—...previous year...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 15 Year: 2025 -
Jan 6, 26, 1:00 PM
and neither of them has any income chargeable to tax under this Act: 90[Provided...Ins. by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269SS Year: 2025 -
Jan 6, 26, 12:48 PM
Where any trust or institution registered under section 12AB or approved under sub-clause...Ins. by Act No. 15 of 2024,...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 12AC Year: 2025 -
Apr 1, 26, 11:41 AM
the income under the head “Capital gains” as per section 108, so much of the loss...under the head “Capital gains”, if...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
under an agreement or other arrangement, in writing, the tax deductible on any...income, other than interest in section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount...The amount of total income computed or any amount payable or...
Act: Income-tax Act, 2025 Year: 2025
